Adoption, Implementation, and Use of Electronic Services: The Experience of e-Invoicing in Colombian Microenterprises

DOI:  https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.14776

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Published: Jul 23, 2025
Issue: Vol. 27 No. 49 (2025)
Section Scientific and technological research article


Keywords: e-government e-invoicing critical realism mechanisms

Main Article Content

Authors

  Martha Liliana Correa Ospina
Universidad Nacional de Colombia
Beatriz Helena Díaz Pinzón
Universidad Nacional de Colombia

Abstract

The public setting has undergone a digital transformation over several years in order to improve its efficiency and to offer new ways of interaction to its users. Despite these efforts, governments face challenges when trying to migrate their users to the use of digital channels and electronic documents, which are considered more efficient for both users and government entities. Objective: to explain the process of adoption, implementation, and use of e-Government inter-organizational services by microenterprises. Methodology: The research process uses a longitudinal case study under the critical realism paradigm, conducted in a context where Electronic Invoicing (e-Invoicing) is mandatory. Key findings: The resulting model of adoption, implementation, and use of e-Government inter-organizational services consists of four phases: information search, adoption decision and acquisition, implementation and use, and maintenance. It also consists of eight explanatory mechanisms: expectation, regulation, market, intermediation, affordance, experience, appropriation, and administrative literacy. Conclusion: The resulting model addresses the research objective and adds up to the literature on technology adoption in organizations as a result of public sector digitalization.

How to Cite
Correa Ospina, M. L., & Díaz Pinzón, B. H. (2025). Adoption, Implementation, and Use of Electronic Services: The Experience of e-Invoicing in Colombian Microenterprises. Revista Universidad Y Empresa, 27(49), 1–36. https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.14776
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